other · IRS · Rule · Published 2014-01-15 · Effective 2014-01-15 · 79 FR 2589
Document
Document number
2014-00613
Federal Register citation
79 FR 2589
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2014-01-15
Effective date
2014-01-15
Treasury docket
TD 9653
Abstract
This document contains final regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder's final accrual period. The regulations in this document provide guidance to holders of Treasury securities and other debt instruments acquired at a premium.